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Cost Accounting
A branch of accounting focused on recording, analysing, and controlling costs of production or operations. It helps management identify cost drivers, assess profitability by product or service, and make informed pricing and budgeting decisions.
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Concessional Contributions
Pre-tax superannuation contributions in Australia, including employer contributions, taxed at a concessional rate.
CGT (Capital Gains Tax) Discount
An Australian tax concession allowing individuals to reduce a capital gain by 50% if the asset was held for over…
CIS (Construction Industry Scheme)
A UK HMRC scheme requiring contractors to deduct tax from payments to subcontractors in the construction sector.
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